J.D.B. and Co: what changed
What changed
J.D.B. and Co
NACE 46.499, Wholesale of other household goods
filed annual accounts (NBB)
Net result for the year
-€36,422
2024 · -€59,356+€22,934
Equity
-€89,473
2024 · -€53,051-€36,422
Cash
€17,657
2024 · €18,925-€1,268
Balance sheet total
€71,832
2024 · €159,152-€87,320
Largest movements
Assets
- Stocks and contracts -€85,389
down €85,389 (-69.2%), from €123,313 to €37,924
Equity and liabilities
- Other debts -€67,576
down €67,576 (-97.1%), from €69,576 to €2,000
- Debts after one year +€61,467
up €61,467 (+187%), from €32,929 to €94,396
- Profit (loss) carried forward -€36,422
down €36,422 (-18.3%), from -€199,407 to -€235,829
- Trade debts -€28,385
down €28,385 (-49.1%), from €57,768 to €29,383
- Short-term financial debts -€7,615
down €7,615 (-18.2%), from €41,796 to €34,181
Income statement
- Gross operating margin +€20,951
up €20,951 (+40.5%), from -€51,739 to -€30,789
- Financial charges -€1,104
down €1,104 (-21.9%), from €5,038 to €3,934
- Depreciation -€867
down €867 (-89.0%), from €974 to €107
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€59,356
Gross operating margin
+€20,951
Depreciation
+€867
Other operating charges
+€190
Financial charges
+€1,104
Taxes
-€178
Result 2025
-€36,422
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€51,056
Investment
€0
Financing
+€49,788
Cash 2024
€18,925
From operations (derived)
-€51,056
Net result for the year
-€36,422
Depreciation
+€107
Stocks and contracts
+€85,389
Receivables within one year
+€125
Deferred charges and accrued income
+€432
Trade debts
-€28,385
Tax, wage and social debts
-€4,726
Other debts
-€67,576
Financing
+€49,788
Debts after one year
+€61,467
Current portion of long-term debt
-€4,063
Short-term financial debts
-€7,615
Cash 2025
€17,657
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,152 | €71,832 | -€87,320 | -54.9% |
| Fixed assets | 21/28 | €8,183 | €8,076 | -€107 | -1.3% |
| Tangible fixed assets | 22/27 | €267 | €160 | -€107 | -40.0% |
| Furniture and vehicles | 24 | €267 | €160 | -€107 | -40.0% |
| Financial fixed assets | 28 | €7,916 | €7,916 | = | 0.0% |
| Current assets | 29/58 | €150,969 | €63,755 | -€87,213 | -57.8% |
| Stocks and contracts in progress | 3 | €123,313 | €37,924 | -€85,389 | -69.2% |
| Stocks | 30/36 | €123,313 | €37,924 | -€85,389 | -69.2% |
| Amounts receivable within one year | 40/41 | €5,914 | €5,789 | -€125 | -2.1% |
| Trade receivables | 40 | €5,914 | €1,833 | -€4,081 | -69.0% |
| Other amounts receivable | 41 | - | €3,955 | +€3,955 | |
| Cash at bank and in hand | 54/58 | €18,925 | €17,657 | -€1,268 | -6.7% |
| Deferred charges and accrued income | 490/1 | €2,817 | €2,386 | -€432 | -15.3% |
| Total equity and liabilities | 10/49 | €159,152 | €71,832 | -€87,320 | -54.9% |
| Equity | 10/15 | -€53,051 | -€89,473 | -€36,422 | -68.7% |
| Contributions | 10/11 | €146,257 | €146,257 | = | 0.0% |
| Capital | 10 | €146,257 | €146,257 | = | 0.0% |
| Issued capital | 100 | €146,257 | €146,257 | = | 0.0% |
| Reserves | 13 | €99 | €99 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99 | €99 | = | 0.0% |
| Legal reserve | 130 | €99 | €99 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,407 | -€235,829 | -€36,422 | -18.3% |
| Amounts payable | 17/49 | €212,203 | €161,304 | -€50,899 | -24.0% |
| Amounts payable after more than one year | 17 | €32,929 | €94,396 | +€61,467 | +187% |
| Financial debts | 170/4 | €32,929 | €94,396 | +€61,467 | +187% |
| Amounts payable within one year | 42/48 | €179,274 | €66,909 | -€112,365 | -62.7% |
| Current portion of amounts payable after more than one year | 42 | €4,063 | - | -€4,063 | |
| Financial debts | 43 | €41,796 | €34,181 | -€7,615 | -18.2% |
| Credit institutions | 430/8 | €41,796 | €34,181 | -€7,615 | -18.2% |
| Trade debts | 44 | €57,768 | €29,383 | -€28,385 | -49.1% |
| Suppliers | 440/4 | €57,768 | €29,383 | -€28,385 | -49.1% |
| Taxes, remuneration and social security | 45 | €6,071 | €1,345 | -€4,726 | -77.8% |
| Taxes | 450/3 | €6,071 | €1,345 | -€4,726 | -77.8% |
| Other amounts payable | 47/48 | €69,576 | €2,000 | -€67,576 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €974 | €107 | -€867 | -89.0% |
| Other operating charges | 640/8 | €1,440 | €1,249 | -€190 | -13.2% |
| Gross operating margin | 9900 | -€51,739 | -€30,789 | +€20,951 | +40.5% |
| Operating profit (loss) | 9901 | -€54,153 | -€32,145 | +€22,008 | +40.6% |
| Financial charges | 65/66B | €5,038 | €3,934 | -€1,104 | -21.9% |
| Recurring financial charges | 65 | €5,038 | €3,934 | -€1,104 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€59,191 | -€36,079 | +€23,112 | +39.0% |
| Income taxes | 67/77 | €164 | €342 | +€178 | +108% |
| Profit (loss) for the period | 9904 | -€59,356 | -€36,422 | +€22,934 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,356 | -€36,422 | +€22,934 | +38.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.